{"id":453,"date":"2023-08-08T09:22:00","date_gmt":"2023-08-08T09:22:00","guid":{"rendered":"https:\/\/atsymgmt.com\/?p=453"},"modified":"2023-07-31T02:40:51","modified_gmt":"2023-07-31T02:40:51","slug":"real-property-gains-tax-rate","status":"publish","type":"post","link":"https:\/\/atsymgmt.com\/zh\/2023\/08\/08\/real-property-gains-tax-rate\/","title":{"rendered":"Real Property Gains Tax Rate"},"content":{"rendered":"<p>We have summarized the Real Property Gains Tax Rate that  might be useful for those property owner who plan to dispose the property as follows:<\/p>\n\n\n\n<p>Category I &#8211; Malaysia Citizen and Partners<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter\"><table><tbody><tr><td>Year of dispose<\/td><td class=\"has-text-align-center\" data-align=\"center\">01.01.2014<br> &#8211;<br>31.12.2018<\/td><td class=\"has-text-align-center\" data-align=\"center\">01.01.2019<br>&#8211; <br>31.12.2021<\/td><td class=\"has-text-align-center\" data-align=\"center\">01.01.2022<br>&#8211;<br>Current<\/td><\/tr><tr><td>Within 1-2 years<\/td><td class=\"has-text-align-center\" data-align=\"center\">30%<\/td><td class=\"has-text-align-center\" data-align=\"center\">30%<\/td><td class=\"has-text-align-center\" data-align=\"center\">30%<\/td><\/tr><tr><td>In 3rd years<\/td><td class=\"has-text-align-center\" data-align=\"center\">30%<\/td><td class=\"has-text-align-center\" data-align=\"center\">30%<\/td><td class=\"has-text-align-center\" data-align=\"center\">30%<\/td><\/tr><tr><td>In 4th years<\/td><td class=\"has-text-align-center\" data-align=\"center\">20%<\/td><td class=\"has-text-align-center\" data-align=\"center\">20%<\/td><td class=\"has-text-align-center\" data-align=\"center\">20%<\/td><\/tr><tr><td>In 5th years<\/td><td class=\"has-text-align-center\" data-align=\"center\">15%<\/td><td class=\"has-text-align-center\" data-align=\"center\">15%<\/td><td class=\"has-text-align-center\" data-align=\"center\">15%<\/td><\/tr><tr><td>In 6th years or above<\/td><td class=\"has-text-align-center\" data-align=\"center\">0%<\/td><td class=\"has-text-align-center\" data-align=\"center\">5%<\/td><td class=\"has-text-align-center\" data-align=\"center\">Nil<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Category II &#8211; Company incorporated in Malaysia, Trust body, or body of persons registered under any written law in Malaysia<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter\"><table><tbody><tr><td>Year of dispose<\/td><td class=\"has-text-align-center\" data-align=\"center\">01.01.2014<br> &#8211;<br>31.12.2018<\/td><td class=\"has-text-align-center\" data-align=\"center\">01.01.2019<br>&#8211; <br>Current<\/td><\/tr><tr><td>Within 1-2 years<\/td><td class=\"has-text-align-center\" data-align=\"center\">30%<\/td><td class=\"has-text-align-center\" data-align=\"center\">30%<\/td><\/tr><tr><td>In 3rd years<\/td><td class=\"has-text-align-center\" data-align=\"center\">30%<\/td><td class=\"has-text-align-center\" data-align=\"center\">30%<\/td><\/tr><tr><td>In 4th years<\/td><td class=\"has-text-align-center\" data-align=\"center\">20%<\/td><td class=\"has-text-align-center\" data-align=\"center\">20%<\/td><\/tr><tr><td>In 5th years<\/td><td class=\"has-text-align-center\" data-align=\"center\">15%<\/td><td class=\"has-text-align-center\" data-align=\"center\">15%<\/td><\/tr><tr><td>In 6th years or above<\/td><td class=\"has-text-align-center\" data-align=\"center\">5%<\/td><td class=\"has-text-align-center\" data-align=\"center\">10%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Category III &#8211; Non-citizen and non permanent resident or executor of the estate of a deceased person who is not a citizen and not a permanent resident or Company not incorporated in Malaysia.<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter\"><table><tbody><tr><td>Year of dispose<\/td><td class=\"has-text-align-center\" data-align=\"center\">01.01.2014<br> &#8211;<br>31.12.2018<\/td><td class=\"has-text-align-center\" data-align=\"center\">01.01.2019<br>&#8211; <br>Current<\/td><\/tr><tr><td>Within 1-2 years<\/td><td class=\"has-text-align-center\" data-align=\"center\">30%<\/td><td class=\"has-text-align-center\" data-align=\"center\">30%<\/td><\/tr><tr><td>In 3rd years<\/td><td class=\"has-text-align-center\" data-align=\"center\">30%<\/td><td class=\"has-text-align-center\" data-align=\"center\">30%<\/td><\/tr><tr><td>In 4th years<\/td><td class=\"has-text-align-center\" data-align=\"center\">30%<\/td><td class=\"has-text-align-center\" data-align=\"center\">30%<\/td><\/tr><tr><td>In 5th years<\/td><td class=\"has-text-align-center\" data-align=\"center\">30%<\/td><td class=\"has-text-align-center\" data-align=\"center\">30%<\/td><\/tr><tr><td>In 6th years or above<\/td><td class=\"has-text-align-center\" data-align=\"center\">5%<\/td><td class=\"has-text-align-center\" data-align=\"center\">10%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>We have summarized the Real Property Gains Tax Rate that might be useful for those property owner who plan to dispose the property as follows: Category I &#8211; Malaysia Citizen [&hellip;]<\/p>","protected":false},"author":1,"featured_media":455,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":false,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[1],"tags":[107,108],"class_list":["post-453","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-rpgt","tag-tax"],"jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/atsymgmt.com\/wp-content\/uploads\/2023\/07\/84.png","_links":{"self":[{"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts\/453","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/comments?post=453"}],"version-history":[{"count":1,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts\/453\/revisions"}],"predecessor-version":[{"id":454,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts\/453\/revisions\/454"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/media\/455"}],"wp:attachment":[{"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/media?parent=453"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/categories?post=453"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/tags?post=453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}